Sutter, Matthias Max Planck Institute for Research on Collective Goods, Max Planck Society;
https://doi.org/10.1111/j.1467-999X.2005.00208.x (Any fulltext)
Güth, W., Strauß, S., & Sutter, M. (2005). Tax evasion and state productivity - An experimental study. Metroeconomica, 56, 85-100.